Horizontal filing in office | Advantages and disadvantages

What is Horizontal filing?

Horizontal filing is a type of office filing that uses a horizontal filing system. During this filing, documents are stacked horizontally, one on top of the other based on their date of creation. Documents are stacked in reverse chronological order from latest to oldest. Often, horizontal filing is called flat filing. Designed to make finding and retrieving documents easy. This system stores documents in a logical way. This filing system is also known as Flat files and arch lever file

Horizontal filing variety

Flat Files

Flat files are made of cardboard or plastic board. In this file, all correspondence and documents concerning each customer or subject are contained in separate covers. Upon receiving and posting documents, all letters, invoices, and other relevant correspondence are filed chronologically. In cases where a letter or document needs to be kept at more than one location, copies are made and filed at each location accordingly.

Arch Lever Files

It is very popular in the horizontal filing system. As its name describes it uses strong metal arches to hold paper and can be opened with the help of a lever. Two holes are punched into every document which is needed to be filed under the arch lever file. Arch lever files can save documents and paper from dust and damage if stored properly. This file offers the great advantage of being very easy to insert and remove papers without disrupting the other papers within it

Advantages of Horizontal Filing

  1. A simple method to store and manage
  2. Documents can’t be misplaced
  3. Very easy to find any document because documents are placed in a chronological order
  4. A document can be stored without dust and damage when stored in cabinets
  5. Less space is required to maintain this file system

Accounting system definition

Disadvantages of Horizontal Filing

  1. The latest document is on top of a flat file, which makes it impossible for papers to be taken out without dislodging others.
  2. Can be used only in organizations with limited transaction
  3. Difficult to remove papers when files are bulky
  4. Need large office space or room to maintain files

Classification of audit

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